Section 2B — Parental Leave and Employment Protection Act 1987: multiple births or adoptions

2B multiple births or adoptions (1) This section applies for the purpose of— (a) determining a person's entitlement to rights and benefits in respect of parental leave and parental leave payment; and (b) ensuring that employees and self-employed persons do not receive both a parental leave payment under Part 7A and a parental tax credit (within the meaning of the Income Tax Act 1994) in respect of the same children. (2) A person who gives birth to 2 or more children as a result of 1 pregnancy and assumes or intends to assume the care of those children must be treated as if the person had given birth to only 1 child as a result of the pregnancy and had assumed or intended to assume the care of only 1 of those children. (3) In the case of adoption, a person who assumes (with a view to adoption by that person or by that person and that person's spouse or partner jointly) the care of 2 or more children within 1 month is treated as if the person had assumed the care of only the youngest of those children within that month. Sections 2A and 2B were inserted, as from 1 July 2002, by section 8(1) Parental Leave And Employment Protection (Paid Parental Leave) Amendment Act 2002 (2002 No 7). The heading to section 2B was amended, as from 1 July 2006, by section 11(1) Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006 (2006 No 20) by omitting the expression “ Interpretation: ” . See section 5 of that Act for the application of this amendment. Subsection (1)(b) was amended, as from 1 July 2006, by section 11(2) Parental Leave and Employment Protection (Paid Parental Leave for Self-Employed Persons) Amendment Act 2006 (2006 No 20) by inserting the words “ and self-employed persons ” after the word “ employees ” . See section 5 of that Act for the application of this amendment. Subsection (3) was amended, as from 26 April 2005, by section 8 Parental Leave and Employment Protection Amendment Act 2005 (2005 No 18) by inserting the words “ or partner ” after the word “ spouse ” .